HomeMy WebLinkAboutOC1970-0409 - ESTATE OF KEFOVERTestate Form
PETITION SUR AUDIT
IN THE ORPHANS1 COURT OF WASHINGTON COUNTY )
Estate of J~~~Q~P ~.:~.~~.~y.~.~'.
Deceased
63-70-409No..................................................................•
"Agnes W.Kefover,Fiduciary .
Executrix
Date of Date of A 'I 15 1970'.
Decedent's death ~p.;:A.:h..}!~~.?Q Grant of Letters ?.:::~.
This is the Fi;t;,S.t 9JJ..Q...:f.i.n.?1 account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term..........................•.......••
Election to take
Under ~will.(cross out one).
Date Election Place of;
Fi led Record .............................•
Name of surviving spouse ~~!.l:~~~.:~~~.?~.~.:,.
List issue,where material:
Did decedent marry after execution of will?(indicate)¥~No.Any children born after execution of will?(indicate)
.~No.If answer yes,name them .
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Legatees Relationship Interest Fiduciary,if deceased or not sui Juris
Agnes W..Kefover
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.Surviving Spouse Legatee
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List,if exceptions to above:
None
If partial intestacy,give facts:
None
.Adeemed:Revoked:Lapsed:Abated:Give Cause:
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Notice ,to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.'~.
If any exception give'cause:.
File copy of Notice '
and date of maiIing ;.~~.:P.:t::.'::~.~E ~.!~.??.~:::.
Is estate subject to the filing of a Federal Estate Tax Return?~.~:7.~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $~.!.9..~.9.:..~.9..
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
None.............................................................................................................................................................................................................
Give Names and addresses of all unpaid creditors who are legally entitled'to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
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None.\
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None.
Balance for distribution per account,
Itemize any additional debits not shown by account:-
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:::::.:d::O;::,:::::(Sub"o.')S ~m;>'..
If balance for distribution is not in cash,Jist each item held in kind,.giving appraised Value (or distribution Value);
5 Shs.Foremost·Finance &Equipment Co.Com.at $0.15 $.75
20 Shs.Helme Products~Inc.Com.at $19.31 386.20
93 Shs.Growth International Com.at $7.50 697.50
400 Shs.Shawano Development Corp.Com.no value 0.00
400 Shs.The One William Street .Fund Coin.at $14.52 5,808.00
200 Shs.Niagara Mohawk Power Corp.-Com.at $16.87 3,374.00
4 Shs.Diversified Industries Corp.at $5.00 20.00
4 Shs.United Resort Hotels Com.at $1.00 4.00
110 ~hs.First National Bank &Trust Co.Com.at $36.00 3,960.00
35 Shs.'National Union Fire Ins.Co.Com.at $41.00 1,435.00
275 Shs.Williams &Co.Com.at $14.50 3,987.50
220 Shs.Duquesne Light Com.at $24.32 4,864.00
Total additional debits (Add)
Itemize any additional credits not shown by account:
Sale 8 Shs.National Union Life Ins.Co.IInventoryValue$112.96
Proceeds sale.112.00
Loss
$..
.96
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If Family Exemption claimed by Petition,give place of Record::.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:........................................•......•
List any advancement or distribution on account that has been made,and nature and amount of same:
None.
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportiohS:
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Agnes W.Kefover Balance of estate
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COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~~E~doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h~;r;knowledge and belief.
·······S¥l.orn······to and subscribed before
me thiS 7.~day of Se.p:t.erob.er 19 7.J..•
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Signature of Officer,~~....L;...:....;.~.........
LAURA W.EHNERT
Title of Officer NOTAfl"f.Pu&l:IG~.£Afll.WN.mWDlSWP,•••••••••••••
.Washington County.'Pennsylvania .
Office expires 'MY.Clmmi1SS'iOtT.~.;:•.Hj6{l~..,.
And your petitioner will ever pray,etc.
................~...~..Executrlx
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mu.al1iugtou (lIountg.\59:
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 15th.day of April A.D.19 70,,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Harold B.Kefover
late of SCE~nery Hill,North Bethlehem Twp.
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in the County aforesaid,deceased,I
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Agnes W.Kefover
rixtheExecutoo-in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
committing unto Her
Agnes W.Kefover
the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring He:r-
to exhibit a true and perfect inventory thereof into the Register's Office,at IWashington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
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IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this
day of April
15th.
in the yeat of our Lord one thousand
nine hundred and Seventy
.....................................................................~~......
Register
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I,HAROLD B.KEFOVER,being of sound and disp()sing mind,
do hE-)reb~!make,publish and decla.re this my last Viill and testar:10n't"
.hereby revoking all w:llls hr:rretofore made and I make the folJ.oring .
,direetions:
1.All of my ,just debts and funeral expenses shall be
paid as soon after my death as convenient by my executrix he~ein-
:c1.fter named.
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"'2.All the rest and residue of my estate l'lherever
situated both real and pel'S anal I bequeath and devise to my 17ire,
Agnes W.Ke~over,absolutely if she is liVing at my death.
In the event my 'wife has predeceased me I devise
follOWingpD~poses and on the
and bequeath all of my
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!Iestate,reAl and personal as r~ferred to in,
. _ .. i'paragraph No.:2 to The Mellon National Bank and Trust COrTi;Jany,lTII
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'!tr"l1st.nevertheless;for the follo'V'ling
conditions:
Said trustee shall hold all of said estate,
•C!'t',r'e'-'-1rl t.hE~.·.~a"',1e'.for {-'."0._bel'''":.t:>.i.-'-l,fmanagll1b,J.nves lng ann -lnves L,~g ...~!i.v ,.__c__0-
the children,born of my marriage to A~nes W.Kefover,living at
the time of my decease.
I Give said children into the custody of my vlife t s'
sister,Alice lHeygandt,or if she is unable to care for th.em,my
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:Wife's sister,Mabel stepp,requesting th8 custodian to raise them
Itogetherasafamilyifpossibleandsecur-e for them all of the
educatioh possible With the means put at her disposal.She shall
have entire discretion as to the manner in vvhich the children sh:tll
be raised and cared for an11 place confidence in her ability to 1t
care properly for said children8
The trrtstee aforesaid is hereby g:i.ven authori ty t:::
retcdn a.ny property which I might have at my deC(::as6..It is fu.:"the!'
public or private sale,for such price and upon such ter~s as it
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either a.t
conveyor cthervdse dis-
my deoease,,.,~..-'-'tP0S(~of any properLy \'!lHCn 1 m:LgYi t..Q1'Jl1 a"
authorized and empol';ered to sell,
,.,.,dsna~L oem proper
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ments or deeds therefor the same as I could do if;Living.
In the investing or re-investing of funds the
'trustee shall not be limited to investments commonly knovm as legal
.'investments under'Pennsylvania law as it nOYI exists or as :it may
~later exist but on the contrary it may invest in whatever forms of:
{property it deems proper as it is my desire to grant unto the:i
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:trustee sale discretion in this regard.;~.,
1,1 "~The in~ome from said estate"shall be used for the
'I care and maintenance of the children and t11e:11'education.Said"r
i:.,11 b '0 quart,"erly',and oftener if n.,_ossible,to saj.d~lncome sna._e pnl~,
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The trustee shall seek advice of
i:custodian for tIle purposes already set out.After said children I
!college age the income may be paid to thern.direct within
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Jbecome of
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!the discretion of the truste~.
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i'the custodian 5.n matters regarding the children and their needs 0
At ahy time the trustee deems it necessary,it may use
~principal to care for said children or pay medical expenses or
,:expenses of any ldnd whatsoever.and the trustee is the sale jud£;8
f'~of the necessity for expending principal.'J.,
The children shall he t~lS maintained and educated,
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!the trust meanwhile continuing until th'e youngest child shall be-
come twenty-one years of ag~at which time a distrihution sh~ll be,.:made as set forth hereinafter.In the event the custodian here
named is unable at any time to care for said children the trustee
'may hire a suitable person and pay a salary to that person if
:necess~ry,the same to come out of income or if necessary out of
princiDal.
During the period of the trust if it should beco1'1Je
necessary to usette entire estate in the care of anyone child due
to sickl'less or other emergc':>I2cy this may be done by tlle trustee,the
intention being that the estate is to be used for the benefit of
the children as a family but without the necessity for the trustee
topra ratc~the estate to the children equally...The children s11a11
be treate~as eouallv as D05sib1e but the trustee 8haJ,l act as a.J..•""...
;.entire estate may be cOl'lsumed by the trl:lstee in cEJ.rj.ng for one or"'.
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.reaches tV,TentY-onG"In other words,t.he entire income or the
I,more of the chiJ,dren if any emergency should create the need there-
for.
When the youngest child reaches the age of twenty-
one years,one-half the balance of the estate,if any,shall be
;distributlO":!d to the children share and share alike absolutely.The
'remaining one-half shall continue to be held in trust under the
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::above set forth terms and conditions until the youngest child shall
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:'reach..the age of tWEmty-three years when the balance,if any,shall
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I;'be cli.stributed to the children share and share alike,a:bsolutely.
In the event one or more of the children are de~
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descend to its issue,share and share alike!>
4.I appoint my wife,Agnes Wo Kefover,executrix of
this will if she is living.If she has predeceased me I appoint
the Mellon National Bank and Trust Company'executor of this will o
'As I may be enga2'ed in the retail hardware business I authorize my ,
'executrix to continue my business indefinit~ly j.f my exr~cutrix
;deems this "'ise..I also authorize and emnower my executri.x to sell
all of my estate real and personal for such price and upon such
,terms as she shall deem wise and.to execute and deliver bills of
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,sale,deeds or other docluuents of title therefor the same as I couli
:do ~I'"1·.".I..lVlng.The executrix may therefore decide what course of
action to take for the best interests of 'my estate.
In witness Whereof I have hereunto set my hand and seal
thj.s'0'~day of September,19'+9.
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Vfe,the rtnderslgned witness\~s,STllbscrihe that Harold
B8 Kefover did eXE.;cute the within instrument while in our presence
and declare it to be his last will and testaJrrlent."
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l\ffibautt (@f 1£xrrutnr OOr l\bmtntstratnr
§tate of 'euusyluauia }
mouuty of 1ItlIas~iugtou ss:
Personally before me,the undersigned authority,a ------------._._...__..in and for said
County and State,appeared ..._..__?:\9_~~§...~.·..__~~~g.Y~_~_...._._..._who,being duly
sworn according to law,deposes and says that s he is the executor ~K}Jlli~mxof the es-
tate of __~~E9.!9.~_~__._~~~_~Y.~E....__.deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of lIar.old--B..---Ke£o.veJ;'
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal 'estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the ecedent's death,based upon
just appraisement of each item made by 2Jtabove named Execut r ~
-Sworn and-subscribed before me this .:f?..~.~.~..........Executor~
"~.'. .ADDITIONAL INSTRUCTIONS
1.An inventory mu~t be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,00,0,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
3Juueutory.aub .Appraisemeut .of the goods and chattels,rights and credits which
were of E.arQld..B Kefov.er .late of .s.c.en.ery Hill.,.P.ennsylv.ani.a .
Washington County,Pa.,taken and made in conformity with the abo-ve affidavit.
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Real Estate
Hardware Store.Building -one-story concrete block,
Route 40,Scenery Hill,North Bethlehem Twp.,Penna.
Stocks
Foremost Finance &Equipment Co.-5 Shs.Com.at $0.15
Helme Products,Inc.,-20 Shs.Com.at $19.31
DOLLARS
$16,000.00
~75
386.20
CENTS
Growth International -~a Shs.Com.at $7.50
Forst Motors -40 Shs.Com.at $46.37
Old Republic Insurance Co.-150 Shs.Com.at $27.37-
Shawano Development Corp.-400 Shs.Com.-no value
The One William Street Fund -400 Shs.Com.at $14.52
Niagara Mohawk Power Corp.-200 Shs.Com.at $16.87
Pittsburgh National Bank -80 Shs.Com.at $65.50
Diversified Industries Corp.-4 Shs.Com.at $5.00
United Resort Hotels -4 Shs.Com.at $1.00
First National Bank &Trust Co.-110 Shs.Com.at $36.00
Foremost-McKesson,Inc.-50 Shs.Com.at $27.44,
National Union Fire Ins.Co.-35 Shs.Com.at $41.00/
National Union Life Ins.Co.-8 Shs.Com.at $14.12
Communications Satellite Corp.-10 Shs.Com.at $36.06
1,854.80
4,105.50
0.00
5,808.00
3,374.00
5,240r00
2100
4.00
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3,960,.00
1,372.00I1,435
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1121.96I360.60
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ESTATE OF HAROLD B.KEFOVER,DECEASED - 2 -
.,
Williams &Co.-275 Shs.Com.at $14.50
Rubbermaid Inc.-152 Shs.Com.at $43.50
Duquesne Light -220 Shs.Com.at $24.32
Dravo Corp.-208 Shs.Com.at $31.68
American Hardware Supply Co.- 8 Shs.Com.
American Hardware Supply Co.-177 Shs.Pfd.
Kefover Hardware,Inc.-Stock
Bank Accounts
The First National Bank,Marianna,Penna.,
Checking Account
$3,987.50
6,612.00
4,864.00
6,589.44
800.00
8,850.00
58,237.02
712.28
'$135,383.55
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t,3·-TCJ -7101
INVENTORY
ESTATE OF
HAROLD B.KEFOVER,
DECEASED.
Filed---------------
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.Greenlee,Richman,Der~ico &POSf.
325 Washington Trust Building
Washington,Pennsylvania
AMENDED INVENTORY AND APPRAISEMENT 10.3-7ZJ -~~,9;
1\ffi~uutt (@f 1£xrrutnr (@r l\~mtutatratnr
~tatr of 'ruu.ayluauia l
C!touuty of 1ItIIa.a~iugtou ).a.a:
Personally before me,the undersigned authority,a in and for said
County and State,appeared Agne..s...w.•....Ke.f.Q:v:e.r who,being duly
sworn according to law,deposes and says that she is the executor Xlx~mmmtmtKIXof the es-
tate of ..AH.~!:~·al9:a·~·~···~~·~.<?-y.~!:·....············deceased,that the foregoing schedules constitute amene
complete/inventory and appraisement of the real and personal estate of HarQ~d...B......Kef.o:v:e.1;
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal 'estate in the foregoing schedules are etermined and stated by the
undersigned.to be the fair value of said items as of the date of the ecedent's death ased upon a
just appraiM~en:of each item made by t~bove na~ed-Execut
Swor -and subscribed before me this ../~~.....
daCof.:~Lr:.;;.~~"ffl~~q,W.Kefover
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ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL 'COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.~74844.2
AMENDED 3Juurutory aux.!\pprai.armrut .of the goods and chattels,rights and credits which
.Harold B.Kefover Scenery Hill,Pennsylvaniawereof.late of .
Washington County,Pa.,taken and made in conformity with the above affidavit.
Real Estate
Hardware Store Building -one-story concrete block,
Route 40,Scenery Hill,North Bethlehem Twp.,Penna.
Stocks
DOLLARS
~16 ,000,.00
CENTSi:
Foremost Finance &Equipment Co.- 5 Shs.Com.at $0.15
Helme Products,Inc.,-20 Shs.Com.at $19.31
Growth International -93 Shs.Com.at $7.50
Ford Motors -40 Shs.Com.at $46.37
Old Republic Insurance Co.-150 Shs.Com.at $27.37
Shawano Development Corp.-400 Shs.Com.-no value
The One William Street Fund -400 Shs.Com.at $14.52
Niagara Mohawk Power Corp.-200 Shs.Com.at $16.87
Pittsburgh National Bank -80 Shs.Com.at $6~.50 .
Diversified Industries Corp.- 4 Shs.Com.at $5.00
united Resort Hotels - 4 Shs.Com.at $1.00
First National Bank &Trust Co.-110 Shs.Com.at $36.00
Foremost-McKesson,Inc.-50 Shs.Com.at $27.44
National Union Fire Ins.Co.-35 Shs.Com.at $41.00
National Union Life Ins.Co.- 8 Shs.Com.at $14.12
.75 ,
386 .20
697 .50
1,854 .80
4,105 .50
0.00
5,80.8:.00
3,374 .00
5,240 .00
20 .00
41"00
3,96 lOO
1,37 lOO
1,43,.00
112.96
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ESTATE OF HAROLD ·B,KEFOVER,DECEASED - 2 -
Communications Satellite Corp.-10 Shs.Com.at $36.06 $360.60
Williams &Co.-275 Shs.Com.at $14.50
Rubbermaid Inc.-152 Shs.Com.at $43.50
Duquesne Light -220 Shs.Com.at $24.32
Dravo Corp.-208 Shs.Com.at $31.68
Kefover Hardware,Inc.-Stock
Bank ACcounts
The First National Bank,Marianna,Penna.,
Checking Account
3,987.50
6,612.00
4,864.00
.6,589.44
61,853.86
712.28
$129,350.39
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AMENDED.
INVENTORY AND APPRAISEMENT
~,IN THE ESTATE OF'\
GLADYS THOMAS,DECEASED."'.
Filed .,1970.-------
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.Greenlee,Richman,Derrico &Posa
325 Washington Trust Building
Washington,Pennsylvania 15301
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IN THE COURT OF CO~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA,
ORPHANS'COURT DIVISION
IN THE MATTER OF THE FIRST AND
FINAL ACCOUNT OF AGNES W.KEFOVER,
No.63-70-409
EXECUTRIX OF THE ESTATE OF
HAROLD B.KEFOVER,DECEASED.
The Accountant is charged as follows:
To Amount of Inventory and Appraisement $129,350.39
To After Discovered Assets:
1970
May 15 Refund from Commerc~al Insurance $17.56 17.56
American Hardware Supply Co.:
Cert.No.C288 -8 Shs.Common
stock 800.00
Cert.No.P4687 -17 Shs.Pfd.
stock 850.00
Cert.No.P1736 -8 Shs.Pfd.
stock 400.00
Cert.No.P274 -98 Shs.Pfd.
stock 4,900.00
Cert.No.602 24 Shs.Pfd.
stock 1,200.00
Cert.No.2637 -11 Shs.Pfd.
stock 550.00
Cert.No.3628 -19 Shs.Pfd.
stock 950.00
9,650.00
American Hardware Supply Co.:
6%Debenture No.10138 due 1970 148.44
6%Debenture No.10259 due 1971 363.19
6%Debenture No.10342 due 1972 2,214.17
6%Debenture No.10439 due 1973 890.44
3,616.24
To Income on Personalty:
1970--Dravo CorporationMay29
Dividend $72.80
June 1 Ford Motor Company
Dividend 24.00
June 1 Rubbermaid,Inc.
Dividend 39.52
.I-I ;
-~
To Income on Personalty (Cont'd.)
1970
June 11 Williams &Co.
Dividend $67.92
June 19 Old Republic Ins.Co.
Dividend 30.00
June 19 National Union Life
Insurance Co.
Dividend 4.38
June 30 Niagara Mohawk Power
Dividend 55.00
July 3 Helme Products,Inc.
Dividend 5.00
July 3 Duquesne Light Co.
Dividend 83.00
July 3 First National Bank
&Trust Co.
Dividend 38.50
July 10 American Hardware
Supply Co.
Interest 101.28
July 10 American Hardware
Supply Co.
Interest 25.92
July 17 Pittsburgh National Bank
Dividend 52.00
Aug.23 Dravo Corporation
Dividend 72.80
Sept.11 Williams &Co.
Dividend
Sept.11 Niagara Mohawk Power Co.
Dividend (Rights)
Sept.11 National Union Life
Ins.Co.
Dividend
Oct.2 Niagara Mohawk Power Co.
Dividend
Oct.2 Duquesne Light Co.
Dividend
Oct.7 Helme Products,Inc.
Dividend
Oct.7 First National Bank
&Trust Co.
Dividend
Nov.30 Dravo Corporation
Dividend
Dec.11 Williams &Co.
Dividend
- 2 -
67.92
21.99
4.38
55.00
83.00
5.00
38.50
72.80
67.92
•
dl i
.'
To Income on Personalty (Cont'd.)
1971
Jan.5 First National Bank
&Trust Co.
Dividend
Jan.5 Growth International
Dividend
Jan.5 Duquesne Light Co.
Dividend
March Williams &Co.
Dividend
March National Union Life
Ins.Co.
Dividend
$49.50
13.95
83.00
67.92
4.38
1,307.38
To Gain on Sale of Personalty:
Niagara Mohawk Power Co.200 Rghts.
Inventory Value 0.00
Proceeds Sale 21.99 21.99
Pgh.National Corp.80 Shs.
Inventory Value 5,240.00
Proceeds Sale 5,280.00 40.00
Dravo Corp.208 Shs.
Inventory Value
Proceeds Sale
6,589.44
6,653.51 64.07
Kefover Hardware,Inc.
Inventory Value 61,853.86
Proceeds Sale 63,000.00
To Loss on Sale of Personalty:
Rubbermaid,Inc.152 Shs.
Inventory Value 6,612.00
Proceeds Sale 5,490.11
Loss
1,146.14
-1,121.89
1,272.20
Comm.Satellite 10 Shs.
Inventory Value
Proceeds Sale
Loss
360.60
255.04
105.56
Foremost-McKesson 50 Shs.
Inventory Value 1,372.00
Proceeds Sale 846.41
Loss 525.59
Loss
Old Republic Ins.Co.150 Shs.
Inventory Value 4,105.50
Proceeds Sale 4,058.15
Loss
Ford Motors 40 Shs.
Inventory Value
Proceeds Sale
1,854.80
1,541.48
313.32
47.35
- 3 -
-2,113.71
i i
To Income on Realty:
1970
Store rent from Kefover Hardware,Inc.
from 5/8 through 12/31 700.00
U.S.Post Office rent from
5/8 through 12/31
1971
312.00 1,012.00
Store rent from Kefover Hardware,Inc.
from 1/1 through 3/8 300.00
U.S.Post Office rent from
1/1 through 3/8
To Gain on Sale of Real Estate:
162.00
Hardware Store Building
Inventory Value
Proceeds Sale
16,000.00
25,000.00
9,000.00
10 9'39 87,,.,.~
$]53,574;,06
TOTAL ESTATE
TOTAL DISBURSEMENTS
NET ESTATE
$153,574.06
21,3451.05
$132 t 225.01-
- 4 -
The Accountant claims credits as follows:
1970
May 2 Shadyside Hospital
May 2 Dr.Frank Gregg
May 8 Bendix,Lancaster
Buick
-Expense of last illness
-Physician's services
-Services
65.00
10.00
65.17
May 8 Kenny's Grocery Store -Balance on acct.78.45
May 8 Malcolm Morgan
May 29 Agnes W.Kefover
May 29 Mabel Stepp
June 1 Sicchitano Agency
June 1 Henryetta Goodwin
-Pers.Property Tax 17.23
-Reimbursement for
purchase of cemetery lots 100.00
-Payment for one share
of lot 31.25
-Appraisal fee 150.00
-Notary fees 2.00
June 30 Register of Wills -Inheritance Tax 5,000.00
July 7 Greenlee Funeral Home -Funeral Expense 2,429.26
July 23 Edward Shultz
July 31 Malcolm Morgan
Aug.3 Edward Shultz
Aug.3 Edward Shultz
1971
Mar.31 Greenlee,Richman,
Derrico &Posa
-Road Tax
-County Tax
-School Tax
-Merchant Tax
-Reimbursement for
following advances:
41.01
79.51
168.61
13.06
Reg.of Wills -Probate Will $26.50
Reg.of Wills -Short Certs.2.00
Wash.Co.Rpts.-Adv.estate 14.00
Observer-Reporter-Adv.estate 14.00
Reg.of Wills -Filing Inventory
&Ba1.on Letrs.15.00
Reg.of Wills -Short Cert.1.00
Reg.of Wills -Filing Inheritance
tax form 3.00
Reg.of Wills -Filing Amended
Inventory 4.00
Reg.of Wills -Short Cert.1.00
Reg.of Wills -Filing Account 18.00
98.50
Mar.31 Agnes W.Kefover
Mar.31 Greenlee,Richman,
Derrico &Posa
-Executrix Com.
-Attorney's fee
- 5 -
6,500.00
6,500.00
$21,349.05
63 SOUTH MAIN STREET
WashingtOD,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)
STATE 0"PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington.Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COl'NTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
June 11,18,25,1970
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• ••• ••• •• • • • • • • • •
KEFOVER,HAROLD B.,Dec'd.
Late of Scenery Hill,North BethlehemTownship,Washington County,Pa.Executrix:Agnes W.Kefover,Scene-ry Hill,Penna.15360Attorneys:Greenlee,Richman,Der-rico &Posa,325 Washington TrustBldg.,Washington,Penna.
that the affiant or the corporation in behalf of which he is acting is not interested
in.the ~ubj:ct matter of .said notice or advertising and that ~I!r~the alle$atiqns of
thiS affidaVit as to the time,place fi1\4 ~racter 07)f the pUblJsa.tio\J are0.~U·l ~f ),/(.(l/!I ,..,j/~("-//1 /.""'.(:'."/\.....-J</_/~L /'l..J /\./t {".(~,I _./
__:'::"'~""""''''''''''''''''''-''''''''''''=:::'::'~Ed:''''~
Sworn to and subscribed before me~this .-----ltQ!:;::
....~..~~:.~.day of ~.~.~.~=:lcJZZ.Q ~--.
./J '
......,~:r..-!~'-~-::~
Notary Public
KATHERINE e.NICHOLAS,Notary Public
Washington,Washington Co.,Pa.
My Commission Expires
•~-November 1,1973
......._.............
Observer .Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
.....'v'm....'
In compliance with the News,paper Advertising Act of 16 May,1929,P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:........••..
Personally appear,ed before me,a Notary Public in and for said County
and State,.Ric.ha..r.Q S.•.....C.Qw.an ,who being duly s-worn
according to law,deposes and says that he is the S.e.cr.etar:y...
of the Observer Publishing Company,a Pennsylvania corporation,and its
agent in this behalf;that the said Com.pany is,the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
Septembe,r 18,1871,and The Washington Reporter,established August 15,
1808,a daily news,pap'e,r of general circulation,printed and published and
having its place of busines's at Washington,Washington County,Pennsyl-
vania,where it or its predeeessors have been established and published
continuonsIy for more than six months·prior to the publication of the notice
hereto attached;that the pr.inted notice or advertisement hereto attached
is a 'copy of an official advertisem.ent,official notice,legal notice or legal
advertis,ement,exactly as printed or published in the Ob"lerver-Reporter in
its regular editions on the following date or dates;.
.........................June..··12-'1.....l-9...,and...2-6-.,..·..1-9·7-0..........................................•
that neithe'r tb!e affiant nor the Observer Publishing Company is interested
in the subject matter of s,aid notice or advertising and that all of the alle,ga-
tions'of this affidavit as to the time,place and character of?}lication
are true.......--..£tu..r:z.tf...d.~~v
Sworn to and ,u.;'~:::;*~~
.MARGARET M.BRADLEY,NOTARY PUBLIS
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
,
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,f 55:
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as sh6.._.._verily believe,
Sworn and subscribed before me this ls.t .
day 01 1\.J?":i.~..","-;-19'JL...
7Zk~~2 ..~.Nt~;;~·p~~c -Washington
Washington Co.,Penna.
My'Commiss-1on Expires:
Mar'ch 12,1973
Washington County,ss:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribe~by Statute an~Ruleof Cou''h.R:s evidence by proofs
thereof filed to No..0..;;):::::.2L~.3.iJ.I.J .
Witness my hand and official seal this_3..0.§._...
day al ':::::::::~19..1L
.:..?:..~.~..0.~~~__··~)..Register of Wills
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The Court is respectfu Ily requested to d rmine
proper distribution in s estate.
GREENLEE,RICm~~N,DERRICO &.POSA
325 Washington Trust Building
Hashington,Pennsylvan~a
15301
)
TO:Mrs.Ageee W.Kefover
P.O.Box 195
Scenery Hill,Pennsylvania
f<1rs.KefoverDear
111 Re:
Septe~er 1,1971.
Harold B.Kefover,Estate'of -------
,deceased •._------
You are hereby notified that the accounting in the
above estate has been filed at the Register of Hills Office (Clerk
of Orphans'Court)at No.63-70-409
t'lednesday,
The Orphana'Court will audit said account on __
September 15,1971 10:00 A
_-. .at o'clock,.~i.,at l'3hich time you
may be present if you wish,~e shall be in attendance for the
estate.
It will be several weeks beyond this date before dis-
tribution can actually be ordered.
Very truly yours,
DERRICO &POSA
0 .<:;-.1..
~1t tlp~QJ:nurt nf @nnuttnu 'ltali nf Bunqiugtnn Q1:nuuty
®rp11uun'Q1:nurt miuininu
In the matter of the Audl.t of Account in
/
Estate Of_...:H.::A:.::R:.:O=.::L.::D---=B:...;.:.-...:K:.:;E::.F:....:..O...:.V.::E:.:;R..::..",~(
DECEASED.
TO THE AUDITING JUDGE:
63-70-409No..:..---.,;_
1
Enter_--:m~y~._.appearance for__.=.A.:.;g~n:.::.e:::..::::S-.:.W~.:........:K:.::::e.::f:.:::o:..:v:....:e:::..;r::;."L,..-.::E:,:.x,:.::e:::..:c::::..u.::::"..:::t:;::r:..:;:i:.;:x.:.....;·1:::.':.;n~t~h.:.::e:::-___
above estate
&Posa
,J<=¥-L...s:::..Lw...LJ>:o.I...___'.19....1.L
N.B.~ounsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation.of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
IN THE ORPHANS COURT OF
WASHINGTON COUNTY,PENNA.
No.63-70-409
IN RE:ESTATE OF
HAROLD B.KEFOVER,
DECEASED.
--
PETITION SUR AUDIT
~.,,'.~
1
-J I I
',-
<0
GREENLEE.RICHMAN.
DERRICO &POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON.PA.15301
r I.tI I .
-==--~="._~-;;:;;))j$,~.~
ESTATE OF
Qtaurt af Qtamutau JUrns af IIns4iugtnu Qtaunty.
Jrnnsylnnnin.(@rp4nns'Qtaud Binisian
63-70-409No._
,j
Harold B.Kefover
deceased
In the matter of the First and Final
Accaunt of Agnes W.Kefover
Executrix
ADJUDICATION AND DECREE
October A 71..And now LJ ,19__,this matter come on for hearing,
audit and distribution at this session and testimony ta en;and thereupon,upon due consideration
thereoi3~~~1rrt5~for distribution in -the hands of the Accountant is determined to be
$,.•and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
A
~29703.23
Balance per account _
Additional credit asked at audit
Balance _
Deduct Clerk's Costs &Receipts _
At'tomey G_r_e_e_n_1_e_e_R_i_c_h_Ma_n_,_D_e_r_r_i_c_o_&:_P_o_s_a _
Russell Marino,Agent,transfer inheritance
tax,$2351.37
Interest from 7/3/71 to 10/30/71 45.95
Agnes W~Kefover,widow,residue,including
cash and the following assets,held in kind
and distributed as such at the appraised value,
per;election filed,subject to contingent
Federal Taxes;
5 shares com Foremost Finance &:Equipment Co.
20 sha.res Helme Products Inc.com
93 shares Growth International com
400 shares Shawano Development Corp.com
400 shares the One William Street Fund com
200 shares Niagara Mohaw Power Corp.com4sharesDiversifiedIndustriesCorp.
4 shares United Resort Hotes com
110 shares First National Ba.nk &:Trust Co.
35 shares National Union Fire Ins.Co.com
275 shares Williams &:Co.com
220 shares Duquesne Light com
$132,225.01
.96
$132,224.oS
93.50
$132,100055
Oe:-+;;z tfJ//'9 7 I
..h-A~'1/1/1~,S7J~~
2397.32 ~cJ.e-
$129,703.23
DC T-.;L~/97 (
A-._'J)'I~~317.3
~rzdt~
O~~
No balance
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.,
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
J
IN RE:ESTATE OF
HAROLD B.KEFOVER,
DECEASED.
No.63-70-409
ELECTION TO TAKE IN KIND
I,Agnes W.Kefover,hereby elect to take on account
of my distributive share in the estate of Harold B.Kefover,the
following:
5 Shs.Foremost Finance &Equipment Co.Com.stock
20 Shs.Helme Products,Inc.Com.stock
93 Shs.Growth International Common stock
400 Shs.Shawano Development Corp.common stock
400 Shs.The One William Street Fund Common stock
200 Shs.Niagara Mohawk Power Corp.Common stock
4 Shs.Diversified Industries Corp.Common stock
4 Shs.United Resort Hotels Common stock
110 Shs.First National Bank &Trust Co.Common stock
35 Shs.National Union Fire Ins.Co.common stock
275 Shs.Williams &Co.common stock
220 Shs.Duquesne Light Common stock
The above is to be credited against my distributive
share in the final distribution of the estate.
IN WITNESS WHEREOF,I have hereunto set my hand and
seal this 1AJf day of September,1971.
IN THE ORPHANS'COURT OF
IWASHINGTON COUNTY,PENNA.
No.63-70-409
IN RE:ESTATE OF
l.'J
~
HAROLD B.KEFOVER,
DECEASED.
ELECTION TO TAKE IN KIND
GREENLEE.RICHMAN,
DERRICO &POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON.PA.15301
[
J
,.I
~.-
)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DNISION
INRE:
Estate of
HARO LD B.KEFOVER,
Deceased.
(
)
(
)
(
)
(
No.409 of 1970
_I
:3z«>..I>-tilZZIII,
Q,
g BEFORE:
I-Clzitil«~
..=APPEARANCES:
u
lI:I-til
Ci
..I«u TIME:Ci:J'"l
:J:I-"N
HEARING ON AUDIT
The Honorable P.VINCENT MARINO,Judge
of the said Court.
GREENLEE,RICHMAN,DERRICO &POSA,Esqs.,-
of Washington,Pa.,representing the Accountant.
Wednesday,September 15,1971,at 10:00 o'clock
A.M.,EDST.
Kefover,deceased.The Executrix is Agnes W.Kefover and the
attorneys are Greenlee,Richman,Derrico &Posa.Mr,Derrico?
papers he re.There are no com plications in this estate.All the
lVIR.DERRICO:
Number 409 of 1970,the estate of Harold B.
May it please the Court,we have all the necessa y
~THE COURT:~l-ll:oQ,
IIIlI:
l-ll:
:Joo
~uii:II.o1'\'~
outstanding bills have been paid.The Federal Estate Tax has been p id
and we have not got a final letter.However,since the only legatee i
the surviving spouse herself and also the Accountant in this case,w
don't think it is necessary to reaward monies.Other than that,",ther 's
elections to take in kind a good bit of stock she's decided to keep.
There's cash otherwise.
2
Court.
_ I
THE COURT:
MR.DERRICO:
heard from.
THE COURT:
decedent's estate?
oil:Zoil:>.J>-~THE COURT:zIII0.
ie
l)zxUI«~
No outstanding claims?
No outstanding claims and no creditors that we h ve
Is there anyone else in Court interested in this
(NO RESPO NSE )
The audit of this account is ordered clos ed by the
(A UDIT CLOSED)
cnt.lQO In horoby approved o&d directod to be fU(;d.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:ESTATE OF )
)
HAROLD B.KEF OVER )No.
)
DECEASED )
APPEAL FROM SUPPLEMENTAL APPRAISAL
AND NOW,comes Agnes W.Kefover,Executrix of the above
estate and files this Appeal from the Supplemental Appraisal of
the Department of Revenue,whereof the following is a statement:
1.Harold B.Kefover died on April 3,1970,a resident
Iof Washington County,Pennsylvania.
I
2.Agnes W.Kefover was appointed as Executrix of said
I estate,received Letters Testamentary from the Register of Wills
I of Washington County,Pennsylvania,and duly administered said
Iestate.
3.All necessary Pennsylvania Inheritance Tax and
Federal Estate Tax returns were duly filed,and said estate
proceedings were confirmed at audit.
4.On or about September 28,1972,the Department of
Revenue filed with the Register of Wills of Washington County a
Supplemental Appraisal indicating additional taxable assets in
the amount of $17,181.71.A copy of said Appraisal is attached
hereto and designated as Exhibit."A I'.
5.Agnes W.Kefover,the Executrix of said estate,
received a copy of said Supplementa1"Appraisa1 on or about
j
October 2,1972,and,therefore,the within Appeal is timely.
6.The Executrix of said estate hereby files an
Appeal from said Appraisal pursuant to Section 1001 (3)of the
Pennsylvania Inheritance Tax Act 72 P.S.2485-l00l (3)and requests
that the Court set a hearing thereon.
7.The jointly held property valued at $2,236.80 in
said Appraisal represent fifteen (15)shares of G.M.C.common
stock in the joint names of the decedent and his daughter,
Marjorie Kefover,and fifteen (15)shares of G.M.C.stocks in
the joint names of the decedent and his daughter,Kay Kefover.
8.Any Inheritance Tax due and payable on said
jointly held stock is the obligation of the surviving joint
tentants and is not an obligation of the estate.
9.The transfers listed on said Supplemental Appraisal
in the amount of $14,944.91 represents an annuity purchased by
the decedent on behalf of his wife.Said annuity contract was
written so that payments to the decedent's wife did not commence
until his death.
10.Said annuity is not taxable at the full value of
$14,944.91,and its support thereof the Executrix herein alleges
that,in the alternatives:
(a)Said annuity represented a gift which was not
taxable to the estate of the decedent.
(b)Should annuity be determined taxable to the
estate of the decedent,it should not be taxed at full value but
said taxable value should be computed upon the life expectancy of
Agnes W.Kefover.
,---------------,1-.---'---------------------------.-----
I
I
I
III!WHEREFORE,pursuant to Section 1001 of the Pennsylvania
II Inheritance Tax Act,the Executrix herein requests that your
!Honorable Court set hearing to determin taxability and/or value
for purposes of taxability of the above enumerated assets.
GREENLEE,RICHMA N,DERRICO·&POSA
-//--II£'tv4By__..::o;:~;..-.-__l~__..;:;;...."";...;.__
COMMONWEALTH OF PENNSYLVANIA )
)55:
COUNTY OF WASHINGTON )
BEFORE ME,the undersigned authority,personally
appeared AGNES W.KEFOVER ,Executrix of the estate of Harold B.
Kefover,deceased,who,being duly sworn according to law deposes
and says that the facts set forth in the foregoing Appeal From
Supplemental Appraisal are true and correct to ~the best of her
personal knowledge,information and belief.
SWORN to and subscribed before me
thi~~day of November,1972.
/
. Il;'unn :-~CC-2
-DEPARTM~~T OF REVENIJE
BUREAU OF COmiTY COLLECTIONS
HARRISBURG.PENNA.17127
~UPPLEMENTAL
COMMONWEaLTH OFPENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE .~~P~~.~~~~E...?~~..'.......~.~7.~
Y '~'ashingtonCOUNT .
FILE NO §}:.?9..::.~.9..~.
Whereas,Harold B..K.e.fov.e.r late of N.~J.1..~.~hJ.,.~.h.~~~P.~.
in the County of :~~~~.~h.~.~g.~.9.~Commonwt'!alth of Pennsylvania,having died on
the 3.:r.d.day of A.p~.~.~19.7..2..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.........H~d.g~.....f..~.r.m.~y ..........................................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer iinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
,
Unit Appraisemant
Description of Anot Values Mad.fOI Inheritance
Tax Purposes J.i
SUPPLEMENTAL APPHAISE~lliNT $!,
l'~I
f\
ickup of additional assets from U.S.Estate Tax and H.eturn ,
IF'orm 706,Schedule E Jointly ",.;ned property and Schedule,
ii,Annuities Not reported in oriJ;inal Inheritance Tax
Return filed.Deemed taxable transfers and subject to tax
~nder the Inheritance and Estate Tax Act of 1961.I
I
t
!ointlv O,·med L'.Property:I
jenera1 }fotors Corp 15 shs.Conunon Cert No.U-15732...~egistered in names of HAROLD B.KEFOVER AND MARJORIE ,
EFOVER (Daughter)Joint tenands with right of survivorship.1,118 40·,
!
enera1 Motors Corp 15 shs Common Cert No.U-15731,
egistered in names of HAROLD B.KEFOVER AND KAY KEFOVER
Daughter)Joint tenants with right of survisorship.1,118 40
RANSFERS:
nnuity with ~fetropo1itan Life Insurance Company 14.944 91
.
,Total 17,18]71
A.J.Merva,District Supervisor .,
._-~.
~?Having been duly sworn according to law,I do hereby cer 'fy-.that th/above appraisement is made in con-
formity with law on this .......................2d~..day of ............~~.~...:.....................;;:;&..~-".
...................~......~&....~.......~iJ:<·
··Q7JT~,~j~,j·•...•....••.•.••••.~~~~~.
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:!lID :~f"\..",t!:~~_~/_f-·,.(I.t'__12AV-~'V~~
I here'..'··'-0::- . . -~:!the ~nj,th~~:.t9IBf!£/l1a
..
/
.I
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NOTE:TO BE SUBMITTED IN TRIPLICATE
\,
RCC-43 (5-65)\
COMMOb~VrEAL'TH OF P.ENNSYbVANIA
DEPARTMENT OF REVENUErHARRISBUR'G
'.,
/
i .~.
Pennsylvania Department of Revenue
Bureau of County Collections .
26 S.4th Street ~\~
Harrisburg,Pennsytvania\.
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
J
TITLE
V.Pres.
NAME OF REPORTING . .FINANCIAL INSTITUTION First 1~at1onal Bank and Trust Co.,Wasidngton,Po..
ADDRESS 200 li~at Be;au St.,Wa6hiugmn,Po..15301
ACCOUNT NO.OF JOINT,
TRUST OR INVEStMENT DEPOSIT Savingo Account #2127
NAMES ON ACCOUNT lCay t.or 1i.arold nil Ke1'overORINVESTMENT ~_
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR Marolt B.Kefover
ADDRESS Scenery Hill,Va.15.360
DATE OF DEATH April 3,1970--~-------------------SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR Kay tie Kefover-...:;.----~-----------
ADDRESS Scenery fiill,Pa.1$360
RELATIONSHIP TO DECEDENT Daugntor
DATE DEPOSIT OR INVESTMEN....T------------------
WAS ESTABLISHED JUly 30,1962 v
BALANCE,INCLUDING INT~~R.t~l 2SDUE,AT DATE OF DEATH ~~._,_._._
""=---
/-"'6 3 eM-/9fp6.~76 ,,~
I I /~9f i.'Si;.OIure cr-
]/3'7(}j.t
,
RCC-134 (1-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICLAl.NO:rICE OF INtiERITANCE TAX
APPRAISEMENT'AND ASSESSMENT OF
ASSETS NOT SU BJ EeT TQ ADMINISTRATION
J
TO:~~"t"!g~F9vm:_
SCENFItY HILL,PENff5YLVANIA 15360
Date:A~pr_i_l---:9,:..-·._l_'fl_O _
County W_D._Sh_i_.OB..::..t_CIl_·_
County FiIe No.--'.3;:;...··_3_-_.....6"-"=--_.3"--__
Bureau File No._~_·_.5_-_.7_o_'_~_'i!?_'/_
We have recei ved notice that,MsXQ.~ro,.'oOOll~:~1.6'11OCXXXX.XXX:{,mmx.xmxxxxxxxxxxx.xxxXX.x:x:xxxxx.xxxx
on .AprU:3'19 70,you came into ownership of certain property through ~~C~\i'.t.t'(,¥vo"~~XXXXX
~to:rffi:dit:tiL"O'~nt'dXO$tlieCmmr~:t:'t transfer from,HAItOLD B..KEFOVER ..deceased~
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:J't.SaViJJgs ACCQunt II 2127,held in
the l"IRST NA'l'!ONAL BANK AND TRUST Cm4I'Mll,l1ASHINGtoN a1FICE,\fAStIIHGTa~,.PEiJNSYLVA.NIAI in
tho names of KAY L.or HAnOLD BII KEFOVER.Opened Jwsr 30,1962.B..1,Umce as of date of
appraised by the Commonwealth,as of the date of death,at $,3.7.31.25
50%of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$__.::!:.lc;8:::.::::6~5.t.::::6",(3_-$--------
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the date M death of the decedent,or on or
before July 3.19 70 you may deduct a
discount of ~%of the amount of tax due,or
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest <;If the rate of 6%of the
tax per annum is also due as of *_
19__in the amount of
Ul.~$================
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $
J
APPRAISED By:Wl./~./t'"'ASSESSED By:_
(Inheritance Tax (Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bri ng it to:
If you have already paid this tax to an executor,administrator,attorney or o~he.r.pe.rsonal representative of the'
decedent for forwarding to the Commo.nwealth,list below the date paid,name and address of the person to whom '
you made payment,their official title and the amolfnt.~_.'"
Date Paid Name and Address of Payee OffiCial Title .Amount Paid
SS:
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2 -You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
I,hereby certif}'that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $-------.0
Date of Approval:_'--~R:-e-g':'""is-·te-r-o....f:"';W'l'ri:-l"1'1""1s--_·----,-
COMMONWEALTH OF PENN.sYLVANIA
DEPARTMENT O'F REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
May 7,1970
William R.Chaney,Chief Appraiser
Inheritance Tax Division
Rooms 243-245 Washington Trust Bldg.
S.E.Cor.E.Beau &South Main Streets
Washington,Pennsylvania 15301
Re:Estate of Harold B.Kefover
File No.63-70-409
County of Washington
Dear Mr.Chaney:
Please be advised that a Protest has been lodged with
this Bureau in connection with the appraisement and assessment
of tax on a joint bank account.
Kindly forward us a copy of the appraisement filed in
the above estate.
Your immediate attention will be greatly appreciated.
Very truly yours,
J~1fi
Be tram H.Kenyon
Aistant AttorneY'General
For:William S.Brandamore,Director
Bureau of County Collections
BHK/rg
·.....,-----'--
•
CO M M 0 NWEALTH 0 F PE N N SYLVAN IA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION~~244 Wa'shlngtonTrtdlt Bldg..·
WASHINGTON,PENNSYLVANIA
15801
May 11,1910
MR"BERTRAM H.KENYONASSISTANTATTORNEYGENERAL
)~UaEAU OF COUNTY COLLEctIONS
26 SOUTH FOURTH STREET
liARRISBURC,PENNSYLVANIA 1'127
Ie:Estate of HAROLD B"DroVER
Fl1e II 63..10...409
Date ot death:April 3,1910
COWlty of Washington
Dear Mr.Kenyon:
As:pel'your litter dated Mal "1910 please tindenclosedacopyoftheappraise.ent fil.d in the above mentioned
estate.
\
Ene.1
lied
Very truly yours,
~'
w.R..CHANEy,~IEF APPRAISER
COMMONWEALTH OF PENN~YLVA'NIA
DEPARTMENT OF REVENUE
BUREAU OF COUNH COLL6CTIONS
HARRISBURG
17127
June 5,1970
William R.Chaney,Chief Appraiser
Inheritance Tax Division
243-245 Washington Trust Building
Cor.E.Beau &S.Main Street
Washington,Pennsylvania 15301
Re:Estate of Harold B.Kefover
File No.63-70-409
County of Washington
Dear Mr.Chaney:
Enclosed herewith is a copy of a Protest filed in the
subject decedent's estate.
On May 29,1970,Mr.William S.Brandamore,Director
of this Bureau,advised Kay L.Kefover,that the Protest has
been Denied.
Please mark your records accordingly.
Very truly yours,
~t~~~Inheritance Tax Division
For:William S.Brandamore,pirector
Bureau of County Collections
JFS/ms
Enclosure
CC:Russell Marino
Register of Wills
:::..,..f
Juno $,1970
Ka.y L.Ketover
Scenery HUll ~nnsylvania15360
Re:Estate of Harold B.Ketovor
FUe No.63-70.-409
County of 11ashington
The :tnheritance Tax Protest Board of the Pennsylvania
Depa.rtxnent ot Re-.onut)met on the 29th day.of May,1970.and
considered the Protest tUed 1n tho above decedent's estate.,The
d.ecision of the Board tollows:
The Protest filed on Hay 1,1970,1n the above estate
is hereby Denied..'rho subject joint sa.vings account No.2127
is taxable to the extent ot one-halt the balance in the account
on the date ot death of decedent.
~~~
William S.Brandamoro,Director
Bureau of County Collections
For:\'1a.1'no1':U.Depuy
Secretary ot Revenue
CC:Francis J.Gafford
~Deputy Attorney General
William R.Chaney
Chief Appraiser
Russell Marino
Register of Wills
l''fW .,_._--_._""-.-M..,..".,.
"
#I ' •...
Scenery Hill,Pa.
April 28,1970
I
!Chief Joseph Shamay
Inheritance Tax Division
Harrisburg,Pa.
·Dear Sir:
I received a bill for inheritance tax on a Joint SavinGs
·Account #2127 -First National Bank and Trust Company,Washin~ton,
Pa.in the name of Kay L.Kefover or Harold B.Kefover.'
::-Iarold J,1..I\:ef'ovar is now deseased.This.account was opened
July 30,1"962.On April 22,1968 all the money Has vTithdravm .
·to buy a car - a sift for my graduation from college.(Have
check to prove this)This left a balance of$1L,.7.,83 plus ~~2.94
interest,making $150.77 total.
In Sept.,19.6~','.·I deposited everything ''thereafter.I have
all the stubs from my pay che:~1rs and can prove that this is all
my O1-m hard earned money~In a'period of Q..years,I have depos i ted$3580.48~I do not feel that..I should pay inheritance tax on
my own savings."".:"
Please advise me 'aS800n as possible as to the necessary
steps I should'take,to protest this.'
Re.peC~f~~
a L.K~..
Scenery Hill~'Pa.
15360
".:',:..-,..
"."".~...~~"'-"...~.
I
I'
l.:..~
.,.....')
,
•Fo/m RCC':'33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
j
......WASHINGT'ON.:.
IMPORTANT:This return must be completed in detail and riled in duplicate,with will attached,with the
Register of'Wills of'the County where decedent resided;Return is due within one year af'ter
date of death,unless an extension is granted by the Secretary of'Revenue.(Section 703 of'
the Inher.itance and Estate Tax Act of 1961.)__-~~;::;\~f,;£f~::;:::::::u:;:;thf~
::.:~-:::::~:::~~:::::=::J ..,~~~.;~
............................l.:\:.9..~.~.~~·~.~.~gY..~E.............................. .
of the estate of the above-named decedent being duly sworn,deposeS
April 3,Decedent cUed .
(Month)
...........,19......7...9......,f testate leaving a last will,copy of which is hereto attached•.}
(Hay)(Y""r)LXJ*~
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
.Greenlee,..Richman,.De.rr..i.CQ.......~......:pQ!?9-....
325 Washington Trust Building
WashiiigE6ri;PenrisyIvariiiiT530T
,
That as such .Exe.c.:u.tr.ix deponent is familiar with the affairs of said estate and the property con-
(I';x""utor·~~~~x .
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
First National Bank &Trust Co.Harold B.Kefover and Husband and
Marianna,Pennsylvania Agnes W.Kefover Wife
That the contents of'said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page or record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each or said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in.decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or\agreement they
are designated as tax free,of the Uni ted States,or any state,or political subdiy~s~io·n-thereor,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,~oats,and any and all
other personal chattels of whatsoever kind or nature,left bydecederl't,together with .the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due a!td owing decedent
at the time of .death,and all promissory notes or other instruments in writing for th,e'payment of money
of which decedent died possessed,of whatsoever nature,wi th interest thereon,if anY~"g~ving,the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate f'rom life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date ofdece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof'at such time.
\\\
,...
•
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location;and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth "in'itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
{
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transfe.rred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoYment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the,time of
decedent's death of all minors,annuitants and beneficiaries for life under:decedent's .Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
.,~_..-......,,.:That Scl>edule E attached hereto and made-aparChe'reof sets forth all propertY',-real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of'record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,'if any,
of co-owners to the decedent.
That Scl>edule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this """"""..
""~.g.~day of ".." " " ".."19.2.9".
___?z0~~_--····~·§:~~~~~~~~f------------
.110tafY flulitie,Washington.Washington Co.....§..<?~.!?:.~EX...."~.~.~.~..~.."..~~.~~.~.¥...!Y..~~.~.~.."".".....,,..
1tJ Commission Expires March 12.1973 (City or Town and State).
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
j RCC-34 (1-64).
COMMONWj:ALTH'OF PENNSYLVANIA
••DfiPARTMENT OF REVENUE
/.BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
r J 1....
SCHEDULE "A"
REAL PROPERTY
1
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule liE".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
descrlbed·by lot and block number,street and street number,together with
a general description of the property,with 0 reference to the record of the
conveyance by which the decedent took title;if a farm state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
Hardware Store Building -one story concrete
block,Route 40 Scenery Hill,North Bethle-
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3\
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
".hem Township,Washington County,Pennsylvania
occupied by Kefover Hardware Store and u.s.
Post Office
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reportef'column on the last page of this return.
------_...._-----.
RCC:-35.COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)".
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
UNIT ESTIMATED
VALUE MARKET VALUE
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.
7'!>'
3'i10-~O •
bQ7·5tJ •
I t5l{·fO ·
(
/\r 5"'0 ·4,(LP'
DEPARTMENT VALUATION
(Do not write in
this space)
J CJfoO.CJO •
(
/1 j 7;).00 ·
I,1)3.5 ()O '
//:2-qj,•
3hO.(pO
.3 qF?<5"O
(
Ie.(p (:roo .
I
.'-II (0q.0o
t-lS-g (1.4(.I
I
7/).,:2-~.
f~()-00
~g'co·D-o
~%:.
j/j'~~
20.00
4.00
0.00
386.20 \
112.96
360.60
712.28
800.00
8,850.00
4,864.00
3,374.00
3,960.00
6,589.44
4,105.50
5,240.00
1,372.00
5,808.00
1,435.00
6,612.00
1,854.80
3,987.50
$.75
52,.203..86'
$'li3,350.39
.15
1.00
7.50
24.32
31.68
27.44,.
43.50 ,
16.87
14.50
46.37
19.31
ITEM
List and describe fully
Rutiermaid Inc.-152 Shs.Common
Kefover Hardware,Inc.
American Hardware Supply Co.- 8 Shs.Com.
American Hardware Supply Co.-177 Shs.Pfc.
Checking Account -The First National Bank,
Marianna,Penna.,
united Resort Hotels - 4 Shs.Common
Duquesne Light -200 Shs.Common
National Union Fire Ins.Co.-35 Shs.Com.41.00
Foremost-McKesson,Inc.50 Shs.Common
Dravo Corp.-208 Shares Common
Niagara Mohawk Power Corp.200 Shs.Com.
Old Republic Insurance Co.150 Shs.Common27.37
First National Bank &Trust Co.110 Shs.
Common 36.00
Williams &Co.-275 Shs.Common
Growth International -9B Shs.Common
Diversified Industries Corp.4 Shs.Common 5.00
Foremost Finance &Equipment Co.
5 Shs.Common
Pittsburgh National Bank -80 Shs.Common 65.50
National Union Life Ins.Co.-8 Shs.Com.14.12
The One William Street Fund -400 Shs.Com.14.52
Communications Satellite Corp.10 Shs.Com.36.06
Helme Products,Inc.
20 Shs.Common
Ford Motors -40 Shs.Common
Shawano Development Corp.400 Shs.Common 0.00
Item
No.
/1
,7 2
/3
/4
5
6
7
/'8
9
?10
11I
7 12
.~13
?14
15
/'16
/17
/'18
/19
>20
."21
7 22
/23
24
CmmON'\'EALTH OF PENNSYLVANIA
TIUNSFER INHERITA.NCE TAX
RCC-3D '..·'
SCHEDULE "c"
TRA_NSFEIlS
R,T<:SIDENT DECEDENT
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)No.
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No.
(a)Was there 'any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?--------(5)Did decedent in -his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)No
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or nO)_~~N~~~__
(6)If the answer to (5)(b)above is in the affirmative,sC£ate whether the right was reserved in decedent
alone or others ------:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No.
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
..
ITEM DESCRIPTION
None.
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
-------------------------------------------------------
"ReC-'37 ,"(12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnameSandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested.contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
gnes w.Kefover
Post Offiee Box 135
Scenery Hill,Pennsylvania Surviving Yes Resi,duary Legatee
i:>J:'"
A
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
l ~J
f-~I
Late of$GEm.~:rY..J:ti.lJ.I....;f?enp.$Y)"y'qnia....
~IATIER OF THE APPRAISEMENT
Commonwealth Qf:;P;Hnsylvania:;-f~
);>.IT!::n c~
(/)G")c:::t'..-'''.=U;~~~(~:i'~..
REPORt";~~APPRAist\L '1.../',I"~',y I',_.!.....-10--.-I'J<-:9 ...~"-c").l ~-....··t,"
;0 ::-::.~1
HAROLD B.KEFOVER
(Executor-Admiuistr&~or '
must complete'''AS
Report.ed"column #1.)
n ~~~~...Q '"'(1)0 ~"1 e:..c '"'"""'0 0'"'"::s (b'c ""dt-3 rT I\)"1ep...-0I\)I-:-''"><""d'OI\)I-«:"1 (1)
\~0'"o "1(i'0 '0 ~
.~!:%j ~CD..........'"~'<....
t I\)....p.CD
ttlIi
0
"U
<l>'1r:t~
en 1
Cs::II ,s::>t-"::~mW~~><
n ::rg.g.j:3"0 0 .:.d ~>:tT:J........•::::
-EI9 ~-EI9.-EI9 -EI9 -EI9
~.::,:t-':
Lv : ::I-'~@:-,t::.:"'.;,.,~~~....;.:':'-:~'.'~~(it.):0::w ':(1)-V1 :0:;u-.:",-<;:>:0 :00 :,0-
.::.:.:.:~"1
W g :g~:o~I.b
"[
Year .
'oV
......,
c...o
DI'THE
..........
Deceased
OF THE
ESTATE OF
t No...
'\J r-3:".Do.(,1')'-....l
Washington
Will
Administration
County of
Greenlee,Richman,Derrico &Posa
325 Washington Trust Building
Washington,Pennsylvania 15301
.....~-'---"'-,
-EI9 -EI9 -00
~:C:.'-.:,-,\~,·ti.~:~
:\:).~
:~:G
~
-EI9 -EP.-EI9
'\.:-
""\l >~:~'"\~:P]t:l:~:-~.--...::~c::t--:;)::<:s 3-:<::1 a _.
":.::l~\:)K:'V Q _
.(
'.
.,
~\\
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
,,
SCHEDULE "E",:1
JOINTLY OWNED PROPERTY
••
..-..
1.1.
ReC-38.-
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
DescriP.tion of Property,Date of Acquisition,Name 1 Unit percentage Estate
Address and Relationship of Co-Owners,and Place Value Share Valuation
of Record of Instrument,where Real Estate.!
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
f
,4,800.
5,200.00 ..
15,000.00 .
-(b)Part of Lot 32 Adj.Route 40
Deed from Rowland F.Hill and
Cora E.Hill,his wife,to
Harold B.Kefover and Agnes W.
Kefover,his wife,D.B.651,
p.65..
(c)Lot 31,Pt.of Lot 32,Adj.
Route 40 -Deed from A.Ralph tepp
and Mabel B.Stepp,his wife,
to Harold B.Kefover and Agn~s
Kefover,his wife,D.B.1131,
p.509
(b)1-1/2 sty.frame house-garage
11 Acres Surface -Deed from
Lois L.Stephens and George
Stephens,her husband,to
Harold B.Kefover and Agnes
Kefover,his wife,D.B.770,
p.484.
2.(a)1 Sty.Frame House
1.(a)1-1/2 story brick house-garage
Lot 33 -Deed from Rowland F.
Hill and Cora E.Hill,his wif ,
to Harold B.Kefover and Agnes
Dorothy Winnett,now Kefover,
D.B.621,p.336
3.1 Sty.brick veneer house-garage
1.21 acres -Deed from Charles P.
Dague and Estella G.Dague,his
wife,to Harold B.Kefover and
Agnes Kefover,his wife,D.B.
1295,p.496
All of the above property situate in
North Bethlehem Township,Washington
County,Pennsylvania
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
ESTATE OF HAROLD B.KEFOVER,DECEASED.
J .'-....
C(\M~I\)NWFi\1.TH OF PENNSYLVANIA
rH\~::'FFlt TKllElUT,\NCE TAX
ItF~InEKT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I:\STRrCTIO!'iS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi til another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated lIDrter Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-o-wners to
the decedent.
Description of Property,Date of .ACqUiSition,N-ame1Unit rpercentagj---Estate -r
Address and Relationship of Co-Owners,and Place l Value Share Valuation
of Record of Instrument,where Real Estate.!-l
DEPART'lENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
jS06.00
I
\
Insert this total opposite "Jointly Owned Property",Schedule
tn the nAs Reported"colunm on the last page of this return.J
.~...(File in Duplicate)/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
IN YOUR REPLY PLEASE
REFER TO
,Director
Bureau of County Collections
Department of Revenue
Finance Building
Harrisburg,Pennsylvania
Re:Estate of HAROLD B.KEVOVER
Date 0 f Death _---!!lI4....-!...;3J,!!!-!..47u.OL-_
County of WASHINGTON
State File No.63-70-409
Dear Sir:
Pursuant to the memorandum of February 25,1958,concerning valuation
of closely held business interests,I herewith request your advice concerning
the value of the following:
A.Corporations
NAME OF CORPORATION
BUREAU USE ONLY
TYPE OF NO.OF INVENTORIED VALUE SUGGESTED VALUE
SHARES SHARES UNIT TOTAL UNIT TOTAL
1.KEVOVER HARDWARE INC.25 00
2.
3.
B.Non-Corporate Interest
NAME OF BUSINESS ORGANIZATION
TYPE OF BOOK
BUS.ORG.VALUE INVENTORIED VALUE SUGGESTED VALUE
1.
Remarks:
yours,
an~ax APpr~
oft!~O
Enr~:~·~·~~~~m~~~~f~i~n~an:c~ialdata for all requests under "iB"laboveanIraisinganyoftheabovedescribed
assets.
Fonn RCC -47-
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
..Form £CC-2
.~,........
4
COMMONWEALTH 'OF'PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
Whereas,HAROLD B KEVOVER.late of W.QR'r..tL.~'r..~~+WP..~.
in the County of VIASHINGTON Commonwealth of Pennsylvania.having died on
the t.b.1r.q.day of APr:?J..19..7.9...,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I .A,~r.Q.$.4;,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Descrlptlon of Asset
REALTY:
SEE COPY OF SCHEDULE "All ATTACHED TO APPRAISEMENT
PERSONAL:
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoles
25.000 00
SEE COPY OF SCHEDUIE lIB"
JT..HRT.n-
111.1'50 19
I
I
SEE COpy OF SCHEDULE liE"ATTACHED TO APPRAISD1ENT
total
5..000 00
143.350 39
I
I
1----------------~-------~----~-------1~-,---ft------t---1
I-------------------------------t---it-----t--
Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con-
formity with law on this ~day of ~~c 19 .."Y/...
...................................~, , ,,~~~.
Appr8l8er
...'~.~....•~~.~'.~'~~..~.~.~,~~.),..''•......'........•...~•......;~:~~.~
I~··;:-,i".1 '
./
.................WASHINGTQN.County""
t'I....f ('.~....'!""I.'I·..I (::r,;1~.,
~. .J 7:1
RESIDENT INHERITANCE TAX APPRAISEMENT
f.L·~,;~=jf :••,-.•:i r
..'~',;i'~'\)Estate of
r::=:.:.;.Tti(L;-\IILLS
\,Ij~,~-': :Ir!~;:~;''T 0;!t:C(I.,F';\;..........11AROLP E ~m:Qvm~.
Deceased.
Late of
........NQRTH ~T~~T.Wf'.
Date of Death,4.~3.~7.O'.
Appraisemel!t Docket Vol.,).8 .
Page,64~3 No...63.'~~~7~4.Q.9 ..
Filed in Register's Office,AM¥.~.~~Q 19 7.+.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,..
Entered and charged,.
•
e,\
..
~
.'
RCC-51 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
(Executor ~)
IN YOUR REPLY PLEADE
REFER TO
38-64-3
In Re:Estate 0 f __----JHwA:lJRJ,lQ.LI[~,DL·..J;Bl.o.o._._.cKEFu;:;z.:lJQUl.VF.RJ:lIlo _
_____--=W.~AS=H~I~NG~T~O~N!..._County -File No.63-7O-L,09
Dear MrS.Kefover,
You are hereby notified that the ori~inaJ
appraisement in the estate of HAROlD B.KEFDVER
has been filed in the office of the Register of Wills qf WASHINGTON
County on August 10 ,19~.Said appraisement reflects the
following valuations:
Re al Estate .62...5~.J.jOOO~·~·:.e..~OO~._
Personal PropertY~1~1~3~J~3~5~Q~.~3~9~-_
Jt.Hd.~~-------:5:i'11>~O~OOrl-.·.~OO."...·--_
Tota1 -....I]JoI11.,,;.3~,3iJ-,5~D.Lo.......3L:,jl9:....----
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date A_ug=u~s,-"t-=1:.::..0iLt...:1=...9'7<-L.::1=--_
DATE OF.DEATH:April 3,1970
Note:This is not a bill.
Signed~~,E&~
Titie W'R.ED TDSl,ApPRAJBER T
R CC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate ofKEFOVER
(Last Name)
HAROLD
(First Name)
B.
(Initial)
DATE OF DEATH 4-3-70 FILE NO.63-70-409
Dated:__k_·hJ-=tg,---u_st_l_O~,_l_97,-,--l _
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_----"WJ~A""S'_'_H~IN~G'_"T'""O~N'___
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
~~~~~~.~~
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
VALUE AS REAPPRAISED
$-------+---
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $---------i--2%
Taxon $~o'
Tax on $---------i--
Tax on $10%
Tax on $15%
Exemptions *
Total Estate -l-__
TOTAL TAX
$--------t--$-------4---
$------~-
$------~-
$--------+---
$------~--
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::::t===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $------
AMOUNT OF ESTATE TAX ASSESSED $--~-~I-
Estate tax paid $--IL-
BALANCE DUE $----11_
Add interest at rate of 6%from t=
------(to-----$-------1'
TOTAL TAX BALANCE $--------l
PAID $-1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
1)
./
.//
Will
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..aMOlJ)..13-..~9VER
Deceased
Late of NORTH BETHLEHEM TWP •....'..-..
County of .WASHINGTON ...
'''-
Commonwealth of Pennsylvania
REPORT AND APPRAISAL .,
•....a ;.
r
ESTATE OF Ha,rold B.Kefover Scenery Hill,Washington Co.,Penna.
OEOUCT)ONS AL.L.OWEO IN
THE SUM OF ;/~f(yt_.5.:?:~
0A'/4~lr~~~:!
Rogilt.,of Y'/Ilia.A~~l)t /1\7
STATEMENT OF DEBTS~~
AND DEDUCTiONS
.-AND AGENT O~THE COMMONW~ALTH
.d1'63 -70 -ef(J?
OFTICE 0'"TN!;;
f~ECj6T1::R OF'WIL.LG
OF'----4l¥¥-<1a~S+lhhliulJ,~g~t.LOu.D.L-..-couNTY,
DATE 01"FILING APPRA ISEMC::NT DATi>CI'DEATH __A-=p:-r_i_l_3-..:..,_1_9_7_0_._
DATE NO.0,-
VOUCH~-':NAMii:'OF PAYEE
Greenlee Funeral Home
!Shadyside Hospital
R£MARKlii
I Funeral Expense/
Expense of last illness
I AMOUNT
Dr.Frank Greqq Physician's services 10100
Bendix,Lancaster Buick Services
I T?••''"~
-...
Agnes W.Kefover
Rrll.::lnl""O aD
Pers.Prooertv Tax
Reimbursement for purchase I
or cemetery rol:s ~
'P for aDP ",h.::l1'"O of ,a~•
7RI41:\
17123
j
100100
1,!?t:;
Sicchitano Agency Appraisal fee 150 00
79151
168161
6,500!00
6,500100
i '
I
I
advances I
Merchant Tax
School Tax
Attorney's fee
Road Tax
Executrix commission
Reimbursement for
i .Notarv fees
I County te:tx
Greenlee,Richman,
n",r1'";l""n 1:.Pa<::.::l
Derrico &Posa
Edward Shultz
Malcolm Morgan
\Edward Shultz
I Aanes W.Kefover
I Ht=>n1'""i'>t:ta Goodwin
1I Greenlee,Richman,
I
II _.-,..,,:---
COMMONW£ALTr-!OF PENNSYLVANIA
o
-~~~
LAURA W.EHNERT
NOTARY PU8UC.CANTON TOWNSHIP
Washington County,Pennsylvania
My Commission Expires 1 .1116/7g
COUNTY OF Wasl:l.ington
I,Ga,;ylord W,GrpPD 1ee HEREBY CERTIFY,TroAT.TO nn:Si:;;T .;)1'
MY KNCWL~QGE AND D1i:.LI£i',THI!:FOREGOING 10 A JUST AND .TRU c:&rATEME~'1l"111"01:0T6.f"UNERAL EXYlZ'NGES AND EXI'::="~:::=-"f'
ACMl.'/!£HRATION 6'::JMITTF.D TO THE Efrr...TE OF H.::lrnlrl 1=1.1(efo·~-~.u._.£C.AIO CEDUCT10/lOl;i l"v"t
INKZ,<ITANC;:TAX ?UR?Cfl£fJ._!p~IvvI v'"Z1~-(~"#.(I..li.l
£WO'<N ANO (jU~8C;;I"::C'.tlr.:FOREME THIS 28th CAY 0"GayTor'RI W.Greenle~
Attorney for the Estate of Harold B.
Kefover,Dec'd.
Fonn RCC-2.
".;
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17 1Z7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANC~TAX"
APPRAISEMENT
DATE ~.~!.J:.~!..§..'-.,!.~..?.2 .
WASHINGTON
COUNTY 6.3.;;;;.7.0;;;;40.9 .
FILE NO ~m.x.x.x.xxx,.
HAROLD B.DEFOVER SCE~~RY HILLWhereas..'late of ,
in the County of3.rci ·WASH1NCT.Q.N·Ap·rir ..·..··Common'1~th ~f Pennsylvania.having died on
the day of 19 seIzed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore I 'J;v.R CHANEY an appraiser duly ppo'ted c d't I••........................................................'................................................,a m ac or mg 0 aw.
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said'estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
JT.HELD PERS.:
Jt.Save Acct.#2127 held in the FIRST NATION I\L BANK
&TRUST CO.,WASHINGTON CA.in the names of KAY L.or ffAROLD .
KEFOVER.Opened 7-30-62.Balance as of date of deat h,
$3,731.25 On3-ha1f taxable 1,865 63
I
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this ...........16.t·h......·............·..·..day of ..·........·..·..·..................·..........·Jun....:::....:......:..:.f?'~................~....................19,..70...
............................................................&?:·..·········Ap·~~~i~~~····,···,
.....................................................................................................',.........."......,...,......",..............
(Number and Street)...............................................JiA.SHIN.GT'O.N .................,',........"..........,Penna.
(PORt Olllee)
,
lvASHINGTON County
r-'f"/....l
!'f L_""L..:'RESIDENT INHERITANCE TAX APPRAISEMENT
I O·~'"-.1'1it.i ('J P:"!Z 30 Estate of
.i US z)L i.~L ;/;.:~.~'~.!~~Ct...
,EGIS T·l:.r-\0 F WILLS
:,~SHiNC TOri CO.,Pj\.
HAROLD B..KEFOVER..
Deceased.
Late of
SCE.:NERy HIL.L .
Date of Death,~pri1 3,1970...................................................••
Appraisement Docket Vol..38,.
Page,No 6..3.~.7.0~4'O.9..
Filed in Register's Office,6.~.1.6.~19 70
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement,.
Entered and charged,.
~
Ii
"~.
RCC-39 (ll-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
)
Estate of KEFOVER,HAROLD
(Last Name)(First Name)
B.
(Initial)
DATE OFDEATH4...3-70 FILE NO.63-70-409
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to th<:rig t in Schedules "A","B","C",and "E"..,.',"...
Dated:September 28,1972
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly eleCted Register of Wills in af!.d for County,Pennsylvania,do respect-
fully report that I have allowed deductioh$in tlleamounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
.SUPPLEMENTAL APPRAISEMENT REGISTER OF WILLS
17,181 7117,181 71
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$......-_-----+---
INVENTOR",
Real Property (Schedule A)
Personal Property (Schedule B)
Transf~rs (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on·$-_-..-+-__~
Tax on $---+-__~
Tax on $---_--__..-+-__5%
Tax on $----_-+__10%
Tax on $15%
~~ptioos *
Total Estate -----__1-.-.,......-
TOTAL TAX
COMPUTATION Of·TAX
$----,.,,..........,,.;....-+.---..,,.....Jf'It~qfJo$...,.;.,.--il-l+..a,I!~....,L.~u-
$--------1--+---
$---------+--$---------+--
(*)As evidenced by Charitable
Exemption Certificates issued
.bythe Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
$
£0(it L:CJ'
Zc79'~$
TOTAL TAX BALANCE $
PAID $
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%from .7-3-71 to ·/D -/9-7J-$
AMOUNT OF ESTATE TAX ASSESSED $-_-_.....---.IL-....
Estate tax paid $__--_~L....
BALANCE DUE $
Add interest at rate of 6%from
------I.tIO--_
FOR USE OF REGISTER ONLY ADjUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will lAdministration~No.Year ..
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
HAROLD B.KEFOVER
Deceased .....
~
Late of .
County of
N.BETHLEHEM TWP.
WASHINGTON
.-.
;".:~
..,
/
Commonwealth of Pennsylvania
REPORT AND'APPRAISAL .:.......
..,.
t·
17
11
RCC-81 {6-71l
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
AGNES w.KEFOVER
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
In Re:Estate of _----=HAR=~O:..=L==D~B~.~K~EF~O~V~E~R~_
_--..!:.WA=S~H~I~N=G~T~O..!.!N__County -Fi Ie No.__6;:;...:3;:;...:---..:7'-"0'------=4...=;0=9 _
Dear Mrs.Kefover:
You are hereby notified that the supp1ement$1
appraisement in the estate of Harold B.KefoVer'
has been filed in the office of the Register of Wills of Washington
County on September 28 ,19 72,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI P roperty__---.r-T""-=-............~~----
Transfers ----:..l-:;4:-!,c...9<"""":4=-:4~.:....:9;..::1;._---
J0 intIy Owned 2-.1,'--2:....:3:....:6:....:.:....:8:....:0:....--_
TotaI ~1~7~,~1=8~1.!!.....7~1!:!..__
As to such tax that is paid within three months from date of death,a five (5%)
percent di"scount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as p,ovlded by low.J.
Date Sel1tember 28,1972 Signed ~~-L~
Title APPRAISER I
DATE OF DEATH:
Note:This is not a bill.
April 3,1970
,~.,.'
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1,525.00
1,118.40
1,118040
Valu.e at date
of death
,....Co.,Hashington,Pa..j
:/
Gen.::;ra1 i:-lotors Corporation,1.5 Shs.
Co;~....mon,Cert6 No.U··15732 register.ed inn~18S of hClrold 13.IZcfover and !'1a~jo:;:1:g 'I.....
K2fovc~,joint ten.J.nts \.;ith right of
S\:...-i\r-ivorship p.3.r -$74,.56
~Jholc value reported.
Penna.?urnpike Bonds -$5,000.00 due
June 1,2005,registered in names of
lI<J.rold D.r~efover and A.s:J1lCs H.Kefover,
wife.0hole value of 64%of $5,000 par
repol~tecl.
Located in Safe Deposit Box registered
in 112Tilesof harold.B.Kcfover and Agnes
~~7.l:efover1 \-life,at the !-1ariannat Pa.
office of The }'irst National B~nk''"Trust
Sub.valoAltcrnate
Dcscriptdon Date Value
JOIN'l'LY O~'7NED PROPERTY
General MotorS Corporation,15 Shs.
Co~@on,Ccrt.No.015731 registered ~n
nar,;cs of E.J.rold 3 ..~<efover and Kay
,l\efove-=,:::~,joint tencmts \'Ji t.1.rign-F-of
survivorship.par -$74.56
Nhole vu1ue reported
Tenneco,Inc.25 Shs.Con.....ruon,Cert.No.
registered in names of rtaro1d
£10 !'{efover and Agnes l1.Kefover"his
'wife.~$61.00
rfuole value reported
16
15
13
14
:em
,roo
'Schedule E-Page l5c
17 Sout~Payette T~lnship,Allegheny Co.,
Pa.School District -3 bonds $1,000
par value eadl eU8 Marchl,1975 -
whole value o~G3S oi $3000 par reported
Located in Safe Deposit Bb~:registered
'in names of Harold B.'1(efover and )';.a:lCS
11.l~efovt;r,"'life,at the ~·1ariB.n:na,Pa:
office of The First National Bank &Trust
Co.,Washington,Pa.
ESThr.rE OJ?HAROLD D.KEFOV:8R,'DI:CBl'.S:2D.
2,490.00
I....IIiIt
RCC-4 (8-68)COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUENo,B 11757 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
m 7.614.53
5.263.16~1.37
$45.95 ,'---------11'I1
2%Tax on $$
6%Tax on $126,908.84 $7.614.53
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
TOTAL TAX CREDIT $
Less five percentum of tax if Prov.Pd
paid within three months after Bel.Due
date of death $--------11
Plus interest at the rate of
L%from 7..3...71
to DATE
WASHINGTON,PENNSYLVANIA 15301
Dote of Death__4_-_3_-_7_O_---I
,
/,/'
/1.V\.
Name of Decedent _H_A_R_O_L_D_B_*_'<_E_F_O_V_E_R__---1
Date of Payment October 29,1971
WASHINGTONCounty --;
File No.63...70..409
RECEIVED THO THOUSAND THREE HUNDRED NINETY SEVEN and 32!100-.....-......----..--...-...dollars
AGNES \'1 *{{EFOVER-EXR.representing Pennsylvania Inheritance or
From:ArTY.GREENLEE,RICHMAN,DERRICO f'l'POSA Estate Tax due from the following estate:
325 WASHINGTON TRUST BUILDINGAddress ----l
lYOO~[p[L~JlliilllYrn SEAL TOTAL AMOUNT PAID $2,397.32
NOTE:This Triplicate Receipt to ~e ret~i.ned for J21'.6.,t,S'llJ (JJjLJ"/IZ .
Received b~-~~~li~'JP...;(/)'vC
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the't;fe ~±(SignatlJi'errJ ..~
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth Jhall _ , •,j I I j,.I
not be precluded or prevented from hereafter assessing odditianal inheritance tax at the death oftA.!';-,:../'~."I .~,~&-~U_.-<LI
life tenant or tenant for years whenever it appears that such additional tax may be legally due and '<\(Titl )
collectible for any reason whatsoever..4
I "
Fonn ~CC-2 SUPPLEMENTAL
~September 28 ,197'2,COMMONWEALTH OF PENNSYLVANIA DATEi ..................................,.......................:...............................
DEPAR.TME~~T OF itEVENUE RESIDENT INHERITANCE TAX COUNTY ,.......,~,.....W~,~b.,i.p.,g:t,~Jt ...."...............BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.1712.7 APPRAISEMENT .FILE No..."..~~,::..?.9..::.4,Q.~.................."..................
Whereas.."...,..,~~.~!?~~"...~:~...:"~~~.~.!~.~,,......,......,..,"',...'................,..",,,.,,,,...........late of ...,,~!?~,~.~,',,'.3..~,~~!~~.~.~....~!P..~,',....,"',.....,.,"
in the County of "..............".......w:~$..b..j,P.:gt.o.,n......."....""....""",,............................"...........Commonwealth of Pennsylvania.having died on
the ...............".................1 ....1.".4:............,......................"......day of ....".......Ap.r.~l .._................".......................19...7..Q,.seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.........,Ma,dge......Finne.y......................................................"....."..........,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles
SUPPLEMENTAL APPRAISEMENT $
."",.
Pickul)of additional assets fromU~S.Estate Tax return
llorm 706:'Schedule "E"J cdntlv owned nrODertv and Schedule
I ,Annuities not reported in ~riginal Inheitance Tax Return
filed -,•",t:lv~lo.'A ...~''ill i and Jzun iet!t:to tax ..:I
the Inheritance and,Estate Tax of 1961.
JOINTLI OWNED PROPERTY,:;
General Motors Corp.,15 shs~common Cert.No.U~15732
registered ill names of Harold B.Kefover and Marjorie
Kefover (daughter)Joint Tenants with right of survivorship 1,118 40
General Motors Corp.,l5shs.common Cert.·No.U-15732
registered in names of Harold B.,Kefover'andI:1X Kay Kefover
(daughter)Joint tenants with right of survivorshil)1.118 40
"
TRANSFERS:-Annuity with Metropolitan Life Insurance Co.14.944 91,..........\
Total 17,181 71
,
A.J.MERVA,DISTRICT SUPERVISOR
form:v~fhb~~::~~w<>rn~~~Ia:,~:;o~e~~~~~e=jth~t heab~~e;r~:;;~~/
.,,..~~, "" ,,~~.~~I ..
(Numbe
.................. ,,.Penna.
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT '
Estate of
HAROLD B.KEFOVER
Deceased.
Late of
N.BETHLEHEM TWP.,,~.
Date of Death,xx Apri13 1970 .
Appraisement Docket Vol..}8.'.
Page,6.4~.3 No....6;3.,....70 409 .
Filed in Register's OfJice,.~~.P~:~~.~.'..J91..~..
Amount of tax due,$..,: .
.DEPARTMENT OF REVENUE
Received,
Examined and Approved,:;:..~.
Wrote abo.ut Appra.isement,
Appeal f,.om Appraisement,.
Entered and charged,.
~'<~
.'
'.
,
'f
..._----------~~-~-------.--.,.,/i·il'.,.~
i
POViiERS OF JI.PPOINTMENT
DYes )[J No lb.On or before such date?0 Yes £J No
Ie.If the answer to "i!:>."is "Yes,"stete the ratio of the decedent's contribution to the total purchase price of the annuity.
P No
bJ No...DYes
DYes
2h.On or before such date?
DYes xO No
DYes ){J No
(It more space IS needed,IOsert additional sheets of same size)
ANNUITIES
lao Was the c!ecedent,im..-nediately before his death,receiving an annuity as described in
paragrcpa 1 at the instructions?------------------------_....:::.:..-_---lb.If "Yes,"was that annuity paid pursuant to an approved plan as described in
paragraph 4 of L'1e instructions?
Zu.Did ilio dc;:02,;nl,at eny time,by will or otherwise,exercise or release (to any
extent).::\jenerel power of appointment created aiter October 21,1942?0 Yes fcJ No
3.Were the:"in existence aUhe time of the decedent's death any trusts not created by him
t:nder which he possessed any power,beneficial interest,or trusteeship?.,
Il~:n .Description Subsequent valua·AIlerlklte value Value at date 01 df4thNv..tion date---
I :$$
'...-
.'None •
..
,.
TOTAL (also enter under the Recapitulation,Schedule 0)$$
"
2a.If the decec!ent wos employed at the time of his death,did an annuity or other payment as described in
pa:c<:;raph 3(d)of the instructions become payable to anybeneiiciary by reason of the
bene:icicry's having survived the decedent?0 Yes o No
2h.If "Yes,"sta:e the ratio of the decedent's contribution to the total purchase price of the annuity.
Item Description Subsequent vaJua-Alternate value"V;;!ue at dale 01 d'-Jt~lio.tion doto
1 ~letropolitan Life'Insurance Co."-$$~:4,g'{4 ..Q1;...
.;
.II
.
TOTAL (also enter under the Recapitulation,Sc:hedule 0)$14,944.91
(II moro space IS needed,Inserl additional sheets of sarno size)
Schedules Hand I-POi;;El 21
c["~-1u--777["()-1